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HdG, Inc. accepts a $100,000, 5% note from Aberdeen Unlimited on 4/1/16., and lends money to Aberdeen. Aberdeen agrees to pay 5 equal annual payments

HdG, Inc. accepts a $100,000, 5% note from Aberdeen Unlimited on 4/1/16., and lends money to Aberdeen. Aberdeen agrees to pay 5 equal annual payments on this note beginning 3/31/17. The market rate at the date of issuance of this note was 5%. How much Interest Revenue will HdG record on 3/31/17, the first annual installment payment date

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